61.assessed level of material misstatement risk 重大错报风险的评估水平 kTgEd]^&D
62.simall business 小规模企业 _`T_">9r
63.accounting system 会计系统 S=5o
< 1
64.test of control 控制测试 d#FQc18v}k
65.walk-through test 穿行测试 <]2w n
66.communication 沟通 T8$y[W-c
67.flow chart 流程图 {EQOP]
68.reperformance of internal control 重新执行 _Fl9>C"u
69.audit evidence 审计证据 ^09,"<@k
70.substantive procedures 实质性程序 #X
1ND
71.assertions 认定 #\OA )`U
72.esistence 存在 PJH&
73.occurrence 发生 7{*>agQh
74.completeness 完整性 )y$(AJx$
75.rights and obligations 权利和义务 3s#N2X;Bc
76.valuation and allocation 计价和分摊 wmLs/:~
77.cutoff 截止 %h!B^{0
78.accuracy 准确性 (!WD1w
79.classification 分类 n:!_
80.inspection 检查 NBGH_6DROw
81.supervision of counting 监盘 Wne@<+mX
82.observation 观察 6i/(5 nQ
83.confirmation 函证 YaqJ,"GlT
84.computation 计算 rx|pOz,:
85.analytical procedures 分析程序 4kx
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86.vouch 核对 I!K6o.|1
87.trace 追查
b>ySv
88.audit sampling 审计抽样 %.|@]!C
89.error 误差 G 3ptx!
D
90.expected error 预期误差 gcT%c|.
91.population 总体 gPPkT"
92.sampling risk 抽样风险 |+9&rAg
93.non- sampling risk 非抽样风险 \9T7A&
94.sampling unit 抽样单位 -iZ`Y?
95.statistical sampling 统计抽样 wibNQ`4k
96.tolerable error 可容忍误差 SmO~,2=
97.the risk of under reliance 信赖不足风险 J|7 3.&B
98.the risk of over reliance 信赖过度风险 y:uE3Apm
99.the risk of incorrect rejection 误拒风险 ]Y&VT7+Z
100. the risk of incorrect acceptance 误受风险 eaU
101.working trial balance 试算平衡表 "w<#^d_6
102.index and cross-referencing 索引和交叉索引 kAUy
mds;O
103.cash receipt 现金收入 8quaXVj^a
104.cash disbursement 现金支出 S_H+WfIHV'
105.bank statement 银行对账单 m8[j #=h
106.bank reconciliation 银行存款余额调节表 G3T]`Atf
107.balance sheet date 资产负债表日 CqC`8fD1
108.net realizable value 可变现净值 `R^g U]Z,
109.storeroom 仓库 Mi_$">1-W
110.sale invoice 销售发票
[$
UI8tV
111.price list 价目表 fk-RV>yr
112.positive confirmation request 积极式询证函 f$QNg0v
113.negative confirmation request 消极式询证函 _+MJ%'>S
114.purchase requisition 请购单 \ Cj7k^
115.receiving report 验收报告 jPkn[W#
6
116.gross margin 毛利 *oix 6
117.manufacturing overhead 制造费用 E]r?{t`]
118.material requisition 领料单 owv[M6lbD
119.inventory-taking 存货盘点 ,V}WM%Km
120.bond certificate 债券 lyhiFkO
iH
121.stock certificate 股票 Wd
ELV3
122.audit report 审计报告 Tlr v={
123.entity 被审计单位 ,a?
oaPH
124.addressee of the audit report 审计报告的收件人 )+Pus~w
125.unqualified opinion 无保留意见 x,'!gT:j
126.qualified opinion 保留意见 K*d Cc}:`
127.disclaimer of opinion 无法表示意见 <1!O1ab
128.adverse opinion 否定意见